The writ petition was admitted and operation of the impugned order was stayed. Reply has been filed by the State as well as by the private respondent (land owners). In my view a very short question arises for consideration regarding the directions given by the Financial Commissioner. Once the Financial Commissioner has held that the order passed by the Collector surplus declaring the area of respondent as surplus on 31.1.1962 has been set aside which has acquired finality, the case of surplus area would have to be reassessed and redetermined. Obviously the Collector had done so and passed a fresh order in the year 1988 when the then Haryana Act has come into operation which is titled as Haryana Ceiling of Land Holding Act, 1972. Once the earlier order was set aside and the new Act has been enforced, the issue of surplus which was to be re-determined and re-decided ought to be done under the new Act. In my view the new Act would govern the issue of declaring the land as surplus at the hands of the respondents and land owners. The direction given by the Financial Commissioner to decide the case and re-determine this area under the Punjab Land Tenures Act, thus would apparently sound improper. The remand order, however, has
